DRAFT EDGAR Filer Manual (Volume II)

This draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers prepare for potential changes the staff anticipates. Since this is a draft manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume II) (Version 14) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the draft manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the draft manual. The final version of the manual will be made available as and if approved by the Commission, on the SEC's Public Website.

Changes to the DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 14) are being made to update the filer manual to reflect changes scheduled to take effect on April 12, 2010.

Submission form type 13F-HR/A will be suspended for any period end date where the filer has not submitted a 13F-HR initial filing for that period end date.

Submission form type 13F-NT/A will be suspended for any period end date where the filer has not submitted a 13F-NT initial filing for that period end date.

The EDGAR Interactive Data/XBRL validations will be extended to all EX-101 attachments regardless of the taxonomy used.

No more than one EX-101.INS XBRL document should be attached in a submission.

EX-101.INS XBRL documents should not contain non-empty facts for DocumentFiscalYearFocus and DocumentFiscalPeriodFocus in the required context, for the EDGAR form types specified in Section 6.5.21.

EX-101.INS XBRL documents should not contain HTML attributes "cite" "char" and "charoff" in the text blocks and footnotes.

Form D validation and processing will be updated to allow filers to indicate if they have solicited sales in foreign countries and to disseminate state and country description in addition to the state and country code.

The EDGARLite templates for Forms TA-1 and TA-2 are being updated to change the OMB expiration date to be “April 30, 2012” and “June 30, 2012” respectively.

The filer manual is also being revised to address minor changes previously made in EDGAR. On February 8, 2010, EDGAR Release 10.0 introduced the following changes:

Submission form types 10KSB and 10KSB/A were removed from the EDGARLink Template 3.

An effective date of February 28, 2010 was set for the use of 8-K Item 5.07 (Submission of Matters to a Vote of Security Holders) on submission form types 8-K, 8-K/A, 8-K12B, 8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5, and 8-K15D5/A (See Release No. 33-9089).

On December 14, 2009, EDGAR Release 9.18 introduced the following changes:

EDGARLink submission validation was updated to validate that the value selected for the “Filer Investment Company Type” field on the main screen of EDGARLink submission types PREM14C, PREM14A, DEFM14A, DEFM14C, N-14, and N-14/A matches the selected value of the “Investment Company Type” field of the filer CIK when it is provided on the “Series/Classes (Contracts) Information” screen and to validate that the value selected for the “Investment Company Type” on the main screen of EDGARLink submission type 425 matches the value selected for the “Investment Company Type” of the Subject-Company CIK when it is provided on the “Series/Classes (Contracts) Information” screen.

EDGAR began to accept the submission types NSAR-A, NSAR-B, NSAR-U, NSAR-A/A, NSAR-AT, NSARAT/A, NSAR-B/A, NSAR-BT, NSARBT/A, NSAR-U/A, 24F-2NT, 24F-2NT/A, N-CSR, N-CSRS, N-CSR/A, NCSRS/A, N-PX, and N-PX/A when inactive series and/or classes are included in a submission from a company with a deregistered status for 210 business days from the time the company was deregistered and to suspend those submission types if a deregistered company makes a submission more than 210 business days after becoming deregistered.

You may download the DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 14) by clicking the following link. To assist filers in the identification of the draft changes, we have provided a redlined version of Volume II.